Jharkhand High Court
Deepsons Auto Centre vs The Union Of India & Others on 1 September, 2022
Author: Aparesh Kumar Singh
Bench: Aparesh Kumar Singh, Deepak Roshan
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 4249 of 2020
Deepsons Auto Centre ..... Petitioner
Versus
The Union of India & others ..... Respondents
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CORAM: Hon'ble Mr. Justice Aparesh Kumar Singh Hon'ble Mr. Justice Deepak Roshan
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For the Petitioner : Mr. Suraj Prakash, Adv.
For the Resp-State : Mr. Ashok Kr. Yadav, Sr.S.C.-I
For the Resp-GSTN : Mr. P.A.S. Pati, Adv.
10/01.09.2022 Annexure-R1 and R2 to the rejoinder affidavit dated 26th August
2022 have been enclosed by the petitioner to show that the complaint raised by him through representations dated 13th August 2018 and 14th August 2018 to file ITC-01 in order to switch over from the composition scheme to a regular dealer, has been resolved by GSTN. However, in absence of extension of time by the Commissioner, State Tax i.e. the competent authority in terms of Rule 40 of the JGST Rules, 2017, petitioner has not been able to file ITC- 01 to switch over as a regular dealer.
Learned counsel for the State Mr. Ashok Kr. Yadav, Sr.S.C.-I and learned counsel for the GSTN Mr. P.A.S. Pati both seek two weeks' time to obtain necessary instructions. In case the contention of the petitioner is correct, the Commissioner, State Tax (respondent no.2) may, in the meantime, consider the request of the petitioner for extension of time to file GST ITC-
01. As prayed for, list it on 21st September 2022.
(Aparesh Kumar Singh, J.) (Deepak Roshan, J.) Shamim/